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[Cites 0, Cited by 0] [Section 6(3)] [Section 6] [Entire Act]

Union of India - Subsection

Section 6(3)(i) in The Companies (Audit and Auditors) Rules, 2014

(i)in case of an auditor (whether an individual or audit firm), the period for which the individual or the firm has held office as auditor prior to the commencement of the Act shall be taken into account for calculating the period of five consecutive years or ten consecutive years, as the case may be;